The following accounts were taken from the financial statements of Crofoot Company.

______ Interest revenue ______ J. Crofoot, Capital

______ Utilities payable ______ Accumulated depreciation

______ Accounts payable ______ Machinery

______ Supplies ______ Salaries expense

______ Bonds payable ______ Investment in real estate

______ Trademarks ______ Unearned rent

Match each of the accounts to its proper balance sheet classification, as shown below. If the item would not appear on a balance sheet, use "NA."

Current assets (CA).......... Current liabilities (CL)

Long-term investments (LTI)...... Long-term liabilities (LTL)

Property, plant, and equipment (PPE).. Owner's equity (OE)

Intangible assets (IA)